And, according to the NBA, that thud — which did not lead to a foul — was caused by a flop.

As per the NBA’s new flopping rules, James was fined $5,000 for that play, as was the player (David West) with whom he made contact. James flailed one way, West flailed the other, and now some money will be coming …

The NBA commissioner vowed during the 2012 playoffs that he would take measures to punish practitioners, and a league spokesman confirmed Friday that plans are being finalized to review possible infractions after games, in order to assess fines.

The Heat has been accused — most recently and loudly by Pacers coach Frank Vogel — of perfecting the art form of the defensive flop, so …